Exclusions From Gross Income of Foreign Corporations; Correction, 45159 [E7-15271]
Download as PDF
<![CDATA[
Federal Register / Vol. 72, No. 155 / Monday, August 13, 2007 / Rules and Regulations
Staphylococcus spp., Streptococcus spp.
(including S. equi), Escherichia coli, and
Proteus mirabilis, and skin and soft
tissue infections (abscesses and
wounds) due to Staphylococcus spp.,
Streptococcus spp., E. coli, and P.
mirabilis, when caused by susceptible
organisms.
(3) Limitations. Do not use in horses
intended for human consumption.
Federal law restricts this drug to use by
or on the order of a licensed
veterinarian.
Dated: August 1, 2007.
Stephen F. Sundlof,
Director, Center for Veterinary Medicine.
[FR Doc. E7–15761 Filed 8–10–07; 8:45 am]
BILLING CODE 4160–01–S
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Correction of Publication
Accordingly, 26 CFR part 1 is
corrected by making the following
correcting amendment:
I
PART 1—INCOME TAXES
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
I
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.883–1 is amended by
revising paragraph (h)(3) to read as
follows:
I
§ 1.883–1 Exclusion of income from the
international operation of ships or aircraft.
*
*
*
*
*
(h) * * *
(3) For further guidance, see the entry
for § 1.883–1T(h)(3).
*
*
*
*
*
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. E7–15271 Filed 8–10–07; 8:45 am]
26 CFR Part 1
[TD 9332]
RIN 1545–BG00
BILLING CODE 4830–01–P
Exclusions From Gross Income of
Foreign Corporations; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
This document contains
corrections to final and temporary
regulations (TD 9332) that were
published in the Federal Register on
Monday, June 25, 2007 (72 FR 34600)
relating to the exclusion from gross
income of income derived by certain
foreign corporations engaged in the
international operation of ships or
aircraft.
SUMMARY:
Internal Revenue Service
26 CFR Part 1
[TD 9332]
RIN 1545–BG00
Exclusions From Gross Income of
Foreign Corporations; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to final and
temporary regulations.
AGENCY:
The correction is effective
August 13, 2007.
DATES:
FOR FURTHER INFORMATION CONTACT:
Patricia A. Bray, (202) 622–3880 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final and temporary regulations
that are the subject of this correction are
under section 883 of the Internal
Revenue Code.
Need for Correction
jlentini on PROD1PC65 with RULES
DEPARTMENT OF THE TREASURY
SUMMARY: This document contains
corrections to final and temporary
regulations (TD 9332) that were
published in the Federal Register on
Monday, June 25, 2007 (72 FR 34600)
relating to the exclusion from gross
income of income derived by certain
foreign corporations engaged in the
international operation of ships or
aircraft.
The correction is effective
August 13, 2007.
DATES:
FOR FURTHER INFORMATION CONTACT:
As published, final and temporary
regulations (TD 9332) contain an error
that may prove to be misleading and is
in need of clarification.
Patricia A. Bray, (202) 622–3880 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
List of Subjects in 26 CFR Part 1
Background
Income taxes, Reporting and
recordkeeping requirements.
The final and temporary regulations
that are the subject of this correction are
VerDate Aug<31>2005
16:17 Aug 10, 2007
Jkt 211001
PO 00000
Frm 00013
Fmt 4700
Sfmt 4700
45159
under section 883 of the Internal
Revenue Code.
Need for Correction
As published, final and temporary
regulations (TD 9332) contain errors that
may prove to be misleading and are in
need of clarification.
Correction of Publication
Accordingly, the publication of the
final and temporary regulations (TD
9332), which was the subject of FR Doc.
E7–12039, is corrected as follows:
1. On page 34601, column 3, in the
preamble, under the paragraph heading
‘‘2. Elimination of Foreign Base
Company Shipping Income’’, line 3, the
language ‘‘(118 Stat. 1418) (AJCA)
repealed section’’ is corrected to read
‘‘(118 Stat. 1418)) (AJCA) repealed
section’’.
2. On page 34602, column 3, in the
preamble, under the paragraph heading
‘‘C. Reporting requirements related to
qualified shareholder stock ownership
test’’, last line, the language ‘‘at the
office of that such practitioner.’’ is
corrected to read ‘‘at the office of that
practitioner.’’.
3. On page 34603, column 1, in the
preamble, under the paragraph heading
‘‘2. Activities Incidental to the
International Operation of Ships or
Aircraft’’, line 7 from the bottom of the
paragraph, the language ‘‘to the
international operation of a ship’’ is
corrected to read ‘‘to the international
operation of ships’’.
4. On page 34603, column 3, in the
preamble, under the paragraph heading
‘‘4. Countries that Provide an Exemption
Through an Income Tax Convention
and by Other Means’’, lines 5 through
10, the language ‘‘exemption under
section 883 through a diplomatic note,
domestic statutory law, or by generally
imposing no income tax on foreign
corporations engaged in the
international operation of ships or
aircraft will continue to have the
choice’’ is corrected to read ‘‘exemption
under section 883 (through a diplomatic
note, domestic statutory law, or because
income tax is generally not imposed on
foreign corporations engaged in the
international operation of ships or
aircraft) will continue to have the
choice’’.
5. On page 34604, column 1, in the
preamble, under the paragraph heading
‘‘5. Reporting Requirements Related to
Qualified Shareholder Stock Ownership
Test’’, first paragraph of the column,
line 9, the language ‘‘addresses of
shareholders in’’ is corrected to read
‘‘addresses of shareholders of’’.
6. On page 34604, column 2, in the
preamble, under the paragraph heading
E:\FR\FM\13AUR1.SGM
13AUR1
]]>Agencies
[Federal Register Volume 72, Number 155 (Monday, August 13, 2007)]
[Rules and Regulations]
[Page 45159]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-15271]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9332]
RIN 1545-BG00
Exclusions From Gross Income of Foreign Corporations; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to final and temporary
regulations (TD 9332) that were published in the Federal Register on
Monday, June 25, 2007 (72 FR 34600) relating to the exclusion from
gross income of income derived by certain foreign corporations engaged
in the international operation of ships or aircraft.
DATES: The correction is effective August 13, 2007.
FOR FURTHER INFORMATION CONTACT: Patricia A. Bray, (202) 622-3880 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final and temporary regulations that are the subject of this
correction are under section 883 of the Internal Revenue Code.
Need for Correction
As published, final and temporary regulations (TD 9332) contain an
error that may prove to be misleading and is in need of clarification.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Correction of Publication
0
Accordingly, 26 CFR part 1 is corrected by making the following
correcting amendment:
PART 1--INCOME TAXES
0
Paragraph 1. The authority citation for part 1 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 1.883-1 is amended by revising paragraph (h)(3) to read
as follows:
Sec. 1.883-1 Exclusion of income from the international operation of
ships or aircraft.
* * * * *
(h) * * *
(3) For further guidance, see the entry for Sec. 1.883-1T(h)(3).
* * * * *
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-15271 Filed 8-10-07; 8:45 am]
BILLING CODE 4830-01-P
